Standard VII: CFA Responsibilities. Members and Candidates must not engage in any conduct that compromises the reputation or integrity of CFA Institute or the CFA designation, or the integrity, validity or security of the CFA examinations. This Standard specifically addresses the integrity or validity of the CFA examination process.
Incidental means secondary in time or importance. If you lose weight because you moved and must walk further to school, the weight loss was incidental to the move. When something is incidental, it is never the main thing. It's okay to include incidental details as they can add depth to your storytelling, but they are never crucial to the story.
Incidental supplies are defined as: â Amounts paid to acquire or produce incidental materials and supplies (as defined in paragraph (c) of this section) that are carried on hand and for which no record of consumption is kept or of which physical inventories at the beginning and end of the taxable year are not taken, are deductible in the taxable year in which these amounts are paid, provided taxable income is clearly reflected.â